Padlocks and locks (key, combination or electrically operated), of base metal; clasps and frames with clasps, incorporating locks, of base metal; keys for any of the foregoing articles, of base metal. Chapter 83: Miscellaneous articles of base metal.
The rate depends on what the goods are: the notification gives a different rate to different descriptions. Match your goods to a description in the table below. In force on 7 Nov 2026.
Each row is an entry of a CBIC rate notification that names this heading, a code inside it or its whole chapter, in the notification's own words. Goods take the rate of the entry whose description fits them. GST is CGST plus SGST (or UTGST) in equal halves on a sale within a State, or IGST at the full rate on a sale between States.
| GST | Tariff entry | Description of goods, and source |
|---|---|---|
| 18%9% + 9% | 8301 | Padlocks and locks (key, combination or electrically operated), of base metal; clasps and frames with clasps, incorporating locks, of base metal; keys for any of the foregoing articles, of base metal Notification 9/2025-CT(R), Schedule II, S.No. 376 |
| Entries for the whole of Chapter 83 (they apply where the description fits) | ||
| 5%2.5% + 2.5% | 44, 68, 83 | Idols of wood, stone [including marble] and metals [other than those made of precious metals] Notification 9/2025-CT(R), Schedule I, S.No. 293 |
| Goods of this heading that fit none of the descriptions above | ||
| 18%9% + 9% | Any Chapter | Goods which are not specified in Schedule I, III, IV, V, VI or VIINotification 9/2025-CT(R), Schedule II, S.No. 639 (the residual entry). A few entries cover goods of any chapter by description, such as puja samagri, rakhi or biomass briquettes; see the list on the finder. |
Every 6- and 8-digit code of heading 8301 in the GSTN HSN master (15 codes), in GSTN's wording. Where a rate entry names a code more exactly than the heading, its rate is shown beside the code.
| Code | Description (GSTN master) | Entry for this code | |
|---|---|---|---|
| 8301 10 | PADLOCKS | – | |
| 8301 10 00 | PADLOCKS | – | Save |
| 8301 20 | LOCKS OF A KIND USED FOR MOTOR VEHICLES | – | |
| 8301 20 00 | LOCKS OF A KIND USED FOR MOTOR VEHICLES | – | Save |
| 8301 30 | LOCKS OF A KIND USED FOR FURNITURE | – | |
| 8301 30 00 | LOCKS OF A KIND USED FOR FURNITURE | – | Save |
| 8301 40 | OTHER LOCKS : | – | |
| 8301 40 10 | COMBINATION LOCKS | – | Save |
| 8301 40 90 | OTHER | – | Save |
| 8301 50 | CLASPS AND FRAMES WITH CLASPS, INCORPORATING LOCKS | – | |
| 8301 50 00 | CLASPS AND FRAMES WITH CLASPS, INCORPORATING LOCKS | – | Save |
| 8301 60 | PARTS | – | |
| 8301 60 00 | PARTS | – | Save |
| 8301 70 | KEYS PRESENTED SEPARATELY | – | |
| 8301 70 00 | KEYS PRESENTED SEPARATELY | – | Save |
Put the code in the HSN column of the tax invoice. Notification No. 78/2020-Central Tax sets the minimum digits by aggregate turnover in the previous financial year: 4 digits (8301) up to ₹5 crore, which may be left off invoices to unregistered buyers, and 6 digits (from the table above) above ₹5 crore. Where the table shows more than one rate, charge the rate of the entry whose description fits the goods sold.
